BFH Judgments - Recently Published on 07.03.2024

In March 2024, significant judgments and decisions of the Federal Fiscal Court (BFH) were published, which may be of great importance to taxpayers and companies. We would like to inform you about these significant developments:

V R 43/21 - Invitation to Join the BMF pursuant to § 4 para. 6 sentence 1 KStG

The V. Senate of the BFH has published a decision regarding the invitation to join the Federal Ministry of Finance concerning § 4 para. 6 sentence 1 of the Corporation Tax Act (KStG).

III R 5/23 - Priority Claim of the Child Benefit Recipient at the Beginning of the Month
The III. Senate has rendered a judgment regarding the priority claim of the child benefit recipient at the beginning of the month.

IX R 33/21 - Judicial Standard of Review under Art. 78 para. 1 GDPR
The IX. Senate of the BFH has decided on the judicial standard of review under Art. 78 para. 1 of the General Data Protection Regulation (GDPR).

IX R 18/22 - Allocation of Compensation for Use of Compensation Areas
Another judgment of the IX. Senate concerns the allocation of compensation for the use of compensation areas.

III R 55/20 - Trade Tax Banking Privilege
The III. Senate has made a decision regarding the trade tax banking privilege.

II R 22/20 - Nullity of a Gift Tax Assessment
Finally, the II. Senate has determined the nullity of a gift tax assessment.

Furthermore, the following judgments were published on 29.02.2024:

- V R 3/22 - Input Tax Deduction from the Insolvency Administrator's Invoice
- IV R 26/20 - On the Teleological Reduction of § 3c para. 2 EStG for Interest Payments on "Intra-Group" Loans
- I R 38/20 - Transition from Joint Assessment to Individual Assessment during the Litigation Process
- X R 7/20 - No Deduction of Legal Expenses for Obtaining Post-Divorce Maintenance in Real Splitting
- XI R 4/20 - Delivery of Ownerless Animals (from Abroad); Taxability, Tax Obligation, and Tax Rate

If you have any questions regarding the judgments, please feel free to contact us